Customs Warehouse

Warehouse is place where either foreign goods subject to import/export or domestic goods subject to export are to be stored. In particular it is possible:

• Store of goods placed under the commodity transaction;
• Temporary store of goods toward which commodity transaction is either determined or not.

Temporary allocation of goods/vehiclesput under control

• Store term is unlimited, at the same time no import charges payment is required during the entirestorage period;
• Transfer of ownership right on goods subject to temporary storage or placed under commodity transaction is possible on the base of agreement concluded between goods owner and any other person. In addition ownership right can be transferred several times;
• During the validity period of warehouse permissionit is possible to fill in declaration form on behalf of importer and for that purpose no warranty or written authorization is required.
In order to obtain permission for warehouse activities, one should apply the Service Department under the Georgia Revenue Service (1, Aleqsidze Str., Tbilisi, Georgia).

Application Form must be attached by the following documents:

• Certificate of fee payment in the amount of 1000 GEL (payment can be made via banks on the Treasury Code #300773096)
• Extraction from the Public Registryor certificate of lease/usufruct;
• Situational plan of the land plot;

Bank warranty or insurance policy in the amount of 200 000 GEL (only one warranty is required for several warehouses)

Permit is issued within 3 days after applicant submits application form:

Permit is issued for an unlimited period of time. The Georgia Revenue Service must have access to information on stored goods uploaded electronicallyduring the validity period of permission.